文件与报告库

The agreed-upon procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities. More recently, due to the increasing audit thresholds...
更多显示The agreed-upon procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities. More recently, due to the increasing audit thresholds for smaller entities, the AUP engagement may affect the demand of stakeholders seeking alternatives to audit, such as lenders, and because of the flexibility this type of engagement offers, it can be tailored to different circumstances and focused on individual items of financial data. The objective of this group exercise is to enhance participants knowledge about the AUP engagement and illustrate it’s use in a variety of contexts to the benefit of a wide range of stakeholders. International standard on related services (ISRS) 4400, engagements to perform AUP regarding financial information provides standards and guidance when audit practitioners and or professional accountants perform AUP engagements.
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